Many Amazon sellers believe the One-Stop Shop (OSS) lets them avoid VAT numbers in other countries. It does not. OSS simplifies reporting of certain cross-border sales to consumers; local registrations remain necessary in other situations.
Reviewed on 20 October 2026. Informational guide, not tax advice. Rules differ by country and change; confirm your case with an adviser.
What OSS covers
- VAT on distance sales of goods to consumers in other EU countries, reported and paid in one quarterly return.
- Certain cross-border services to consumers.
- Use of the destination country VAT rate on those sales.
What OSS does not replace
- Local VAT registration in each country where you store goods, for example with Pan-EU FBA.
- Domestic sales from a warehouse to customers in the same country, which are reported in that country return.
- Intra-EU transfers of your own stock between countries.
- Import VAT on goods brought into the EU, unless handled through IOSS where it applies.
How they work together
A common setup: stock held in two or three EU countries, local VAT returns in each of them for domestic sales and transfers, plus OSS for cross-border consumer sales shipped from those warehouses. Which structure fits depends on where stock sits and where customers are.
Quick check
- Where is my stock physically located (Seller Central)?
- Which sales are domestic and which cross-border?
- Do I already hold the VAT numbers for each storage country?
- Is my OSS return aligned with my local returns?
Related guides
- EU ecommerce VAT and OSS
- Pan-EU FBA VAT
- Amazon EU VAT compliance checklist
- VAT registration for non-EU sellers
Need help?
Data Biz is an online tax and accounting practice for ecommerce sellers. Book a free consultation and we will tell you which registrations your situation needs, in English.